10. Special liability to pay tax on sales

(1) Every dealer who is not liable to pay tax under section 9, shall, notwithstanding anything contained in that section, be liable to pay tax on his turnover of sales, other than those referred to in section 15, of goods specified in Schedule IV with effect from the day on which he effects his first sale of such goods.

PROVIDED that the State Government may, by notification, specify such of the goods specified in Schedule IV in respect of which the provisions of this sub-section shall not apply to a dealer selling such of the goods so specified in such notification unless the turnover of sales of such goods of such dealer exceeds such quantum of sales in a year as the State Government may fix by such notification and such dealer shall be liable to pay tax under this sub-section on all sales of such goods effected on and from the date immediately following the date on which his turnover of sales of such goods exceeds the quantum of sales fixed by the State Government by such notification.

(2) The State Government may, with a view to ensuring that there is no evasion of tax on the sale of any goods, other than those specified in Schedule IV, by Notification specify such goods (hereinafter referred to as notified goods) and, with effect from the date of such notification, every dealer who imports into West Bengal, or manufactures or produces, such notified goods for sale and who is not liable to pay tax under section 9 shall be liable to pay tax on all sales, other than those referred to in section 15, of such notified goods :

PROVIDED that in the case of cottage industry products, the State Government may, by general or special order, exempt from the provisions of this sub-section any dealer selling such notified goods manufactured or produced by himself or by any member of his family.